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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
295(1)Amend section 4 (rates of capital gains tax) as follows.
(2)In subsection (1) for “lower rate” substitute “savings rate”.
(3)In subsection (1AA) for “rate applicable to trusts under section 686 of the Taxes Act” substitute “trust rate”.
(4)In subsection (1AB) for the words from “(after” to “total income” substitute “an individual has no Step 3 income for a year of assessment or the individual’s Step 3 income”.
(5)In subsection (1AC) for the words from “his total income” to the end substitute “the individual’s Step 3 income”.
(6)In subsection (4) for the words from “his total income” to the end substitute “the individual’s Step 3 income”.
(7)At the end insert—
“(5)For the purposes of this section the “Step 3 income” of an individual means the individual’s net income less allowances deducted at Step 3 of the calculation in section 23 of ITA 2007 for the purpose of calculating the individual’s income tax liability.
(6)Section 989 of ITA 2007 (the definitions) applies for the purposes of this section as it applies for income tax purposes.”
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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